https://www.taxtmi.com/caselaws?id=175634 An appellate or revisional authority cannot increase turnover on an adverse basis without recording reasons and giving the assessee a fair opportunity to meet the proposed change. Here, the Tribunal enhanced the brick-kiln operating rounds from 13/4 to two rounds without discussing the material, without explaining the departure from the assessment basis, and without notice to the assessee. The enhancement was therefore unsustainable and was set aside. The matter was remitted for fresh determination of turnover in accordance with law. en-us Thu, 15 Oct 1987 00:00:00 +0530 Mon, 30 Nov 2015 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175634 An appellate or revisional authority cannot increase turnover on an adverse basis without recording reasons and giving the assessee a fair opportunity to meet the proposed change. Here, the Tribunal enhanced the brick-kiln operating rounds from 13/4 to two rounds without discussing the material, without explaining the departure from the assessment basis, and without notice to the assessee. The enhancement was therefore unsustainable and was set aside. The matter was remitted for fresh determination of turnover in accordance with law. Case-Laws VAT and Sales Tax Thu, 15 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175634